JUDGMENT

GOSWAMI, J. :— This judgment will govern both the appeals.

2. These two appeals by special leave are directed against the common judgment of the Gujarat High Court in Sales Tax Reference No. 5 of 1969 relating to two periods, namely, (1) from 24th October, 1955 to 31stMarch, 1956 and (2) from 1st April, 1956 to 31st March, 1957.

3. The Tribunal had earlier delivered a common judgment in two revision applications No. 121 and No. 122 of 1961 and made a composite reference to the High Court under the Bombay Sales Tax Act stating the following question for answer :-

"Whether on the facts and in the circumstances of the case the three contracts for construction of coaches on the under-frames supplied by the Railway Administration, the contracts containing similar terms were contracts for sale of goods and not works contracts?"

4. The facts appearing from the statement of case are as follows :-

The respondent, M/s. Variety Body Builders, Baroda, entered into three contracts with the Western Railway Administration for construction of railway coaches on the under-frames supplied by the said Railway Administration. The three contracts were reduced into writing and contained the terms an